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Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… report – pdf] Audit Objective Determine whether Village of Lake Placid (Village) employees and elected officials … audit statewide village lake placid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… corrective action. Appendix B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Jamesport Fire District - Length of Service Award Program (2019M-05)
… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for … LOSAP policy to be consistent with GML. Award points based on proper support. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Newfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … Key Recommendations Thoroughly review user accounts on a routine basis and disable any unnecessary network …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Evans-Brant Central School District - Information Technology (2019M-121)
… technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings … to four employees who routinely accessed personal, private and sensitive information (PPSI). In addition, sensitive IT … Internet use to ensure it complies with Board policies and regulations. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… had an incorrect ownership or residential percentage used in calculating the exemption. Key Recommendations Ensure all … corrective action. Appendix C includes our comments on the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… and loss. Key Findings District officials did not: Provide cybersecurity awareness training to all employees. Disable or … Key Recommendations Provide employees with periodic cybersecurity awareness training. Ensure user accounts are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… were approved before payment and listed on an approved abstract. Did not ensure all disbursements were supported and …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mComptroller DiNapoli Releases School Audits
… School District and the Utica City School District . “In an era of limited resources and increased accountability, … and internal controls over departmental cash receipts. In addition, internal controls over the district’s … Condition (Oneida County) The district relied heavily on the use of fund balance in the 2010-11 and 2011-12 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… distinct and separate from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire … We found that the 2010 and 2011 AUD were filed 576 and 276 days late, respectively. However, the District filed the 2012 … manner to complete the annual independent audit within 180 days after the year end. Ensure that the Treasurer prepares …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialTown of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the … as required. In July 2023, the former Clerk was arrested on charges of petit larceny for stealing nearly $4,000 from …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Wallkill Central School District – Claims Auditing (2023M-52)
… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … $464,801 were not included in the claims auditor reports to the Board. As a result, the Board was not aware of all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52White Lake Fire District – Budgeting Practices (2013M-156)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156State Agencies Bulletin No. 793
… Act of 2006, the U.S. Department of Labor has issued a Final Regulation regarding Qualified Default Investment … direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has notified OSC that OSC must … to one of the four QDIA established in the DOL's Final Regulation. Effective immediately, the DOB must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… State Comptroller Thomas P. DiNapoli and U.S. Attorney James P. Kennedy, Jr. announced today that Richard … of 10 years in prison and a $250,000 fine. Assistant U.S. Attorney John D. Fabian, who is handling the case, stated … Office of Inspector General, and the United States Attorney's Office for the Western District of New York, this …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesOpinion 2002-3
… (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not … it is our opinion that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home Rule Law §10[1][i]), adopt a local law expanding the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Town of Mamakating – Records and Reports (2015M-164)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported … 1, 2014 through January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population … The purpose of our audit was to evaluate the Towns recorded and reported …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Opinion 89-3
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Purchases through County … or substantially vary from the State contract. This is in reply to your inquiry concerning a purchase of equipment … clause allowing political subdivisions to participate in the contract award. You state that the State contract, as …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19